Digital Content Creators: Produce and publish on digital platforms original entertainment or personality-driven content, such as live streams, short-form videos, or podcasts. For example: Streamer, online video creator, social media influencer, podcaster.
Artists are not classified as a typically tipped job, so they do not benefit from this.
Artists with a podcast for fans might benefit, https://home.treasury.gov/system/files/136/Tipped-Occupation...